...Alessandra Allini; Martina Prisco; David A. Ziebart Purpose This study aims to investigate the association between positive abnormal audit fees (PAAFs) and financial reporting quality ( FRQ ). Design/methodology/approach This study uses a multivariate regression analysis to examine a sample...

...-invest) when compared to non-CFO/treasurer firms with a separate treasurer. The authors document only limited evidence of higher financial reporting quality for CFO/treasurer firms compared to non-CFO/treasurer firms with (or without) a separate treasurer. Originality/value The results are consistent...

...@hongik.ac.kr 02 03 2024 31 07 2024 04 01 2025 22 03 2025 18 04 2025 21 04 2025 Multiple audit committee directorships Busy audit committee Busy directors Monitoring demand Financial reporting quality M41 M42 Policies following the passage...

... with established proxies for audit quality, as outlined by DeFond and Zhang (2014), the authors find that firms with more auditor–AC communication have higher financial reporting quality, a lower probability of material misstatements and more informative audit reports. Overall, auditor–AC communication contributes...

... for AC governance include financial reporting quality measures and perceived auditor independence measures. Findings This paper finds that average AC, AC chair, and nonchair tenure have inverted U-shaped relationships with financial reporting quality, consistent with social capital theory. This paper...

...Emrah Arioglu; Metin Borak; Murat Ocak Purpose This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies. Design/methodology/approach Using a unique hand-collected data set obtained...

... decreased. This could indicate an improvement in financial reporting quality. It could also indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and could perpetuate opportunistic disclosure and mitigate...

... to examine the association between audit committee ownership and the cost of equity capital. The data set consists of 2,825 firm-year observations for companies listed on the ASX between 2001 and 2015. This paper also conducts tests to explore the mediating effects of financial reporting quality, firm...

... governance Audit committee Financial reporting quality The string of accounting scandals, which rocked the stock markets worldwide in the late 1990s and early 2000s, severely undermined the confidence in the financial reporting process and, consequently, the financial markets as a whole (Yoon...

...Steven DeSimone; Kevin Rich Purpose The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes. Design...

... and regulators, enabling them to better appreciate the importance of AC attributes and AUPR in curtailing artificial manipulation and enhancing financial reporting quality. Social implications This study can benefit policymakers and regulators, enabling them to better appreciate the importance of AC...

..., 2007). Earnings management Audit opinion Financial reporting quality Accounting manipulations According to the EU Directive (2013/34/EU), annual financial statements should give a true and fair view of an undertaking’s assets and liabilities, financial position and profit and loss...

... Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Therefore, the results of this study can enhance our understanding of the relationship between auditor tenure and financial reporting quality for firms in Greece, in light of the recent auditor rotation mandated by the EC...

...Shireenjit K. Johl; Satirenjit Kaur Johl; Nava Subramaniam; Barry Cooper Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper...

... in reducing existing information asymmetry. Practical implications The authors' findings would assist practitioners in detecting asset misappropriation through financial reporting quality and investors and auditors should be more alert to negative discretionary accruals. Originality/value...